دور الأساليب الحديثة لمراقبة التسيير في تعزيز الميزة التنافسية - دراسة ميدانية في المؤسسات الإقتصادية

Abstract

extract The aim of the studyis to highlight the role of applying modern management control tools in enhancingcompetitiveadvantage. To this end wediscussed in the theoretical part to the different concepts of management accounting and the different new tools of costaccounting, in the empirical part of the studywedeveloped a self administered questionnaire to collect data. The questionnaire data wasprocessedusing the statistical program spss, and the results of the studyshowedthat the corporations understudyneed to switch from the traditionalmethodsassociatedwithcostaccounting to the application of new methods, howeverseveralbarrierspreventthis adoption. The studyconcluded a set of recommendations, the most important of whichare: the need for Algerian economic corporations to adopt new methods in the field of costaccounting, by eliminating the variousdifficultiesfacingtheir adoption, the most important of whichis the employees’ lack of knowledge of thesemethodsalongwith the benefits of adoptingthesetools.